usfr charts of accounts part i expenditure coding function-object-unit
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USFR Charts of Accounts Part I Expenditure Coding Function-Object-Unit. presented by Roger Walter & Cris Cable December 14, 2010. Questions. FAQs. USFR Chart of Accounts (COA). Based on Federal Chart of Accounts National Center for Education Statistics (NCES) Handbook - PowerPoint PPT PresentationTRANSCRIPT
USFR Charts of Accounts Part I
Expenditure Coding
Function-Object-Unit
presented byRoger Walter & Cris Cable
December 14, 2010
Questions
FAQs
USFR Chart of Accounts (COA)
• Based on Federal Chart of Accounts
• National Center for Education Statistics (NCES) Handbook
• Our Office, ADE & SFAC
Throughout the Chart
Required codesBOLDED
Optional codesITALICIZED
Account Code FormatExpenditures
Fund Program Function Object Unit
XXX XXX XXXX XXXX XXX
Function Codes
Function-describes the activity for which a service or material is acquired
1000 Instruction
2000 Support Services
3000 Operation of Noninstructional Services
4000 Facilities Acquisition and Construction
5000 Debt Service
6000 Other Financing Uses
Classifying Personnel by Function
JobTitle
Job
Duties
Based on???
Instruction Function 1000
• Activities dealing with direct interaction between teachers and students.
• Includes Cocurricular Activities and School-sponsored Athletics
What’s Included?Expenditure Instruction?
S&B – Teacher
S&B – Athletic Team Coaches
Referees for Athletics
S&B – Athletic Directors
AIA Memberships
S&B – Teachers’ Aides
Internet for Classrooms and Labs
Library Books
S&B = Salaries and Benefits
* Unless their job duties = working directly with students
Yes
Yes
Yes
Yes
Yes
Yes
No*
No (2200)
Support Services—StudentsFunction 2100
Activities designed to assess and improve the students’
well-being and to supplement the teaching process.
Attendance
O/P Therapy Health
Psychological
Guidance
Support Services—StudentsFunction 2100
2110—Attendance & Social work Services
2120—Guidance Services
2130—Health Services
2140—Psychological Services
2150—Speech Pathology & Audiology2160—Occupational/Physical Therapy2190—Other Support Services—Students
Required LevelBOLD Code
Other Support Services—StudentsFunction 2100 (2190)
• Clothing (including non-athletic uniforms)
• Backpacks
• Food and lodging costs for student travel
Support Services—InstructionFunction 2200
Activities designed to assess and improve the
students’ well-being and to supplement the teaching
process.
Instructi
onal
Staff Training
SPED Directors Health
Curriculum Directors
Library/Media
2210—Improvement of Instruction • 2212─Instruction & Curriculum Development
• 2213─Instructional Staff Training
2220—Library/Media Services
2230—Instruction-Related Technology
2260—Academic Student Assessment
2290—Other
Support Services—InstructionFunction 2200
Instruction & Curriculum Development Function 2200 (2212)
Activities that aid teachers in:
• Developing curriculum
• Preparing/using special materials
• Understanding various techniques that stimulate and motivate students
Instructional Staff TrainingFunction 2200 (2213)
Cost associated with:• Providing training for teachers and
classroom aides
• Providing substitute teachers in the classroom (while teachers attend training)
Instruction-Related Technology Function 2200 (2230)
• Cost for Technology services supporting instruction
• Maintaining labs to support the instructional environment.
– NOT primarily dedicated to student-teacher interaction
Student use Labs outside the classroom
• Cost of standardized or placement tests, such as
Academic Student AssessmentFunction 2200 (2260)
AIMS
Terra Nova
Reading Placement
Math
PlacementELL testing
(AZELA)
Let’s review - What’s included?Support Services—Instruction (Function 2200)
Expenditure ?
Teaching Coaches
In-service training costs
Librarian
IT Director
IT support staff working to support student use labs
Placement testing materials
Teachers’ editions of textbooks No (1000)
No (2500)
Yes (2212)Yes (2213)
Yes (2220)
Yes (2230)
Yes (2260)
Support Services—General AdministrationFunction 2300
Activities concerned with establishing and administering policy for operation of the district.
2310 ─Governing Board
2320─Executive Administration
2330 ─Lobbying Bold/Required Code
Optional Codes
Support Services—School Administration
Function 2400Activities concerned with administrative responsibility for a school.
2410—Office of the Principal
2490—Other
Optional Codes
Central ServicesFunction 2500
Activities that support other administrative and
instructional functions.
FiscalServicesHuman
Resources
Planning
Administrative IT
Central ServicesFunction 2500
2510 – Fiscal Services
2520 – Purchasing, Warehouse & Dist.
2540 – Printing, Publishing & Duplicating
2550 – Planning, R&D, & Evaluation
2560 – Public Information
2570 – Personnel (HR)
2580 – Administrative Technology
2590 - Other
Fiscal ServicesFunction 2500 (2510)
A few examples:
• Interest on registered warrants
• Indirect costs charged by the CSS for grants
• Credit card processing fees
Personnel Services Function 2500 (2570)
Examples:
•Recruiting
•Placement and transfers
•Non-instructional personnel training
•Benefit administration
•Personnel file maintenance
Operation & Maintenance of Plant
Function 2600
Keeping the district’s grounds and buildings effectively working, ready for
use, comfortable and safe.
Operation & Maintenance of PlantFunction 2600
2610—Operation of Buildings
2620—Maintenance of Buildings
2630—Care and Upkeep of Grounds
2640—Care and Upkeep of Equipment
2650—Vehicle Operation & Maintenance
2660—Security
2670—Safety
2690—Other
Care and Upkeep of EquipmentFunction 2600 (2640)
• Does not include Vehicles
• Regardless of the function that the equipment serves– However, maintenance of IT
hardware is coded to 2230 or 2580
Vehicle Operation & MaintenanceFunction 2600 (2650)
For District General Purpose Vehicles:
•Fuel
•Preventive Maintenance
•Safety Inspections and emissions testing
NOT for Student Transportation Vehicles (see 2730)
Student Transportation Function 2700
Conveying students to and from school
including trips and school activities
Student Transportation Function 2700
2710—Vehicle Operation
2720—Monitoring Services
2730—Vehicle Servicing and Maintenance
2790—Other
Other Functions• 2900—Other Support Services
• 3100—Food Service Operations
• 3200—Enterprise Operations
• 3300—Community School
• 3400—Bookstore Operations
• 4000—Facilities Acquisition and Construction
• 5000—Debt Service
• 6000—Other Financing Uses
Function 3000 is not detailed enough
Bonds and Capital Leases
Transfers and other 6900 Objects
Object Codes
Object-describes the service or material obtained as the result of
a specific expenditure
Added Guidance Shown with Object Codes
Object Codes
6100 Personal Services-Salaries
6200 Personal Services-Benefits
6300 Purchased Professional & Technical Services
6400 Purchased Property Services
6500 Other Purchased Services
6600 Supplies
6700 Property
6800 Debt Service & Miscellaneous
6900 Other Financing Uses and Other Items
Personal Services—SalariesObjects 6110 and 6150
6110─Certified Salaries• 6111—Administrators
• 6112—Teachers
• 6113—Substitute Teachers
• 6114—Other
6150─Classified Salaries
Personal Serv.—Employee Benefits6210─Employee Insurance
6220─Social Security Contributions
6230─State Retirement Contributions
6240─Tuition Reimbursement
6250─Unemployment Insurance
6260─Workers’ Compensation
6270─Health Benefits
6290─Other Benefits
Employee Benefits
6240─Tuition Reimbursement• Any employee qualifying for payment under
district policy
6290─Other Employee Benefits• Fringe benefits such as automobile or housing
allowances, moving or cell phone expenses, etc.
All employee benefits should be governing
board approved.
Professional & Technical Services Object Code 6300
6310—Official/Administrative Services
6320—Professional—Educational Services
6330—Other Professional Services
6340—Technical Services
6350—Audit Services
6360—Employee Training and Professional Dev.
Employee Training and Professional Development ServicesObject 6300 (6360)
• Both instructional and non-instructional employees
(unlike function classification which is split)
• Payments to vendors to conduct training sessions
• Conference registration fees
Used with Functions 2213 and 2570
Purchased Property Services Object Code 6400
6410—Utilitiy Services
6411—Water/Sewage
6420—Cleaning Services
6421—Disposal Services
6430—Repair & Maintenance Services
6440—Rentals
6450—Construction Services
6490—Other Purchased Property Services
Other Purchased Services— Transportation
Student Transportation Purchased From:
6511─Other Arizona Districts
6512─Out-of-State Districts
6519─Other Sources
Used ONLY with Function 2700
Other Purchased Services—Communications 6530
6531─Telephone
• Telephone, voice communication, voicemail• Data communication for computer-based
communications, networking, and internet• Video communications services
Usually used with function 2610
(Used with function 1000 or 2230 if supporting instruction)
Tuition(6560…)
6561—Paid to Other Arizona Districts
6562—Paid to out-of-State Districts
6563—Paid to Private Schools
6564—Paid to Educational Services Agencies/Coops/IGAs
6565—Debt service
6569—Other AZ School for the Deaf & Blind
Travel 6580
Lodging & Meals
Mileage Reimbursement
Conference Registration
Employees, GB Members & OthersTraveling on District Business
Miscellaneous Purchased ServicesObject 6590
6590—Miscellaneous Purchased Services
– Payments to district-sponsored charter schools
Services Purchased from:
6591—Other Arizona Districts
– Payments to JTED member districts
6592— Out-of-State Districts
Used with Functions 1000, 2230 & 2580
SuppliesObjects 6610 & 6650
6610—General Supplies
•Consumable items used or held for resale
6650—Supplies—Technology Related
•IT cables, monitor stands, cds for data storage, etc.
Object Codes6630—Food
6631—USDA Commodities (Excluding Freight)]
6632—USDA Commodities Freight
6633—Other Food
•Other food NOT USDA commodities
•Processing charges for USDA commodities
Books, Periodicals & Instructional Aids
6641—Library books
6642—Textbooks
6643—Instructional Aids
6644—Other Books, Periodicals & Media
Property
6710—Land and Existing Land Improvements
6720—Buildings
6731—Furniture and Equipment
6734—Vehicles
6737—Technology-Related Hardware & Software
6740—Depreciation
6750—Capital Asset Impairments
6730 Equipment?
Not Detailed Enough
Only for Proprietary
Funds
6737—Technology-Related Hardware & Software
• Technology-related equipment and non-instructional software
• Network equipment, servers, PCs, printers, other peripherals, and devices
Used with functions 1000—4000
Debt Service and Miscellaneous 6800…
6810─Dues and Fees
• Payments for Memberships in Professional Organizations
AASBO Membership
AIA Membership
ASBA Membership
6830─Redemption of Principal
– 6831—Bonds
– 6832—Other
6840—Interest
6850—Other Interest
Debt Service and Miscellaneous 6800…
Used ONLY with function 5000
6890─Miscellaneous Expenditures
• Students’ food and hotel costs associated with student travel
• Student entrance fees paid by the district
Debt Service and Miscellaneous 6800…
Other Financing Uses & Other Items
6910—Indirect Costs
6930—Fund Transfers-Out
6940—Payments to Escrow Agents
6950—Special Items
6960—Extraordinary Items
Unit Codes (Required)
Unit-segregates expenditures by instructional level and school
•Elementary – 100
•High School – 200
•Charter Elementary School – 300
•Charter High School – 400
•District-wide – 500